Following is an alphabetical list of items that are encountered frequently by sponsors of the Medical Expense Reimbursement Fund Flexible Spending Account (FSA). Some of these items may be reimbursed, each item is followed by a brief explanation.

Abortion:
Medical expenses associated with a legal abortion are reimbursable.

Acupuncture:
Medical expenses paid for acupuncture are reimbursable.

Alcoholism and drug abuse:
Medical expenses paid to a treatment center for alcohol or drug abuse are reimbursable. This includes meals and lodging provided by the center during treatment.

Ambulance:
Medical expenses paid for ambulance service are reimbursable.

Artificial limb:
Medical expenses paid for an artificial limb are reimbursable.

Birth control pills and devices:
Medical expenses paid for birth control pills and devices prescribed by a doctor are reimbursable.

Braille books and magazines:
The amount by which the cost of Braille books and magazines for use by a visually impaired person exceeds the price for regular books and magazines is reimbursable.

Car:
Medical expenses are reimbursable for special hand controls and other special equipment installed in a car for the use of a person with disabilities. Also, the amount by which the cost of a car specially designed to hold a wheelchair exceeds the cost of a regular car is a reimbursable medical expense. However, the cost of operating a specially equipped car is not reimbursable.

Childbirth classes:
Expenses for childbirth classes are reimbursable, but are limited to expenses incurred by the mother-to-be. Expenses incurred by a "coach"-even if that is the father-to-be-are not reimbursable. To qualify as medical care, the classes must address specific medical issues, such as labor, delivery procedures, breathing techniques and nursing.

Chiropractor:
Expenses paid to a chiropractor for medical care are reimbursable.

Christian Science practitioners:
Medical expenses paid to Christian Science practitioners are reimbursable.

Clinic:
Medical expenses for treatment at a health clinic are reimbursable.

Coinsurance amounts:
Medical coinsurance amounts and deductibles are reimbursable.

Crutches:
Medical expenses paid to buy or rent crutches are reimbursable.

Deductibles:
Medical insurance deductibles and coinsurance amounts under the employer's plan are reimbursable.

Dental treatment:
Medical expenses for dental treatment are reimbursable. This includes fees paid to dentists for X-rays, fillings, braces, extractions, dentures, etc.

Fertility:
Medical expenses related to the treatment of infertility, including in vitro fertilization, are reimbursable.

Flu shots:
Yes. Even in the absence of a specific diagnosis. Immunizations to prevent disease should qualify.

Guide dog or other animal:
The cost of a guide dog or other animal used by the visually impaired or hearing impaired is reimbursable. Costs associated with a dog or other animal trained to assist persons with other physical disabilities are also reimbursable, as are amounts paid for the care of these specially trained animals.

Hearing aids:
Medical expenses for a hearing aid and batteries are reimbursable.

Hospital:
Expenses incurred as a hospital in-patient or out-patient for laboratory, surgical and diagnostic services qualify as medical expenses.

Impotence or sexual inadequacy:
Medical expenses related to the treatment of impotence are reimbursable if substantiated by a physician.

Insulin:
The cost of insulin is reimbursable.

Laboratory fees:
Laboratory fees that are part of medical care are reimbursable.

Lead-based paint removal:
The cost of removing lead-based paints from surfaces in a home to prevent a child who has (or has had) lead poisoning from eating the paint are reimbursable. These surfaces must be in poor repair (peeling or cracking) or within the child's reach. The cost of repainting the scraped area, however, is not reimbursable.

Learning disability:
Tuition payments to a special school for a child who has severe learning disabilities caused by mental or physical impairments, including nervous system disorders are reimbursable. A doctor must recommend that the child attend the school.

Lodging and meals:
The cost of lodging and meals at a hospital or similar institution are reimbursable if the employee's main reason for being there is to receive medical care. The cost of lodging not provided in a hospital or similar institution while an employee is away from home is reimbursable if four requirements are met: (1) the lodging is primarily for and essential to medical care; (2) medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital; (3) the lodging is not lavish or extravagant under the circumstances; and (4) there is not significant element of personal pleasure, recreation or vacation in the travel away from home. The reimbursable amount cannot exceed $50 for each night for each person. Lodging is included for a person for whom transportation expenses are a medical expense because that person is traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night is reimbursable as a medical expense for lodging.

Medical aids:
Medical aids such as false teeth, hearing aids, orthopedic shoes, crutches and elastic hosiery are reimbursable.

Medical monitoring and testing devices:
(e.g., blood pressure monitor, syringes, glucose kit, etc.). Yes, to the extent prescribed by a physician for a particular medical ailment.

Medical services:
Only legal medical services are reimbursable. Amounts paid for illegal operations or treatments, regardless of whether they are rendered by licensed or unlicensed practitioners, are not reimbursable.

Medicines:
Amounts paid for prescribed medicines and drugs are reimbursable. A prescribed drug is one which requires a prescription by a doctor for its use by an individual. The cost of insulin is also reimbursable.

Naturopathic expenses:
Expenses not deductible where treatment is illegal under applicable law. Expense of professional may be deductible, but expenses for "remedies" not deductible.

Norplant insertion or removal:
Yes.

Nursing services:
Wages and other amounts paid for nursing services are reimbursable. Services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming.

Orthodontia:
Expenses for orthodontic care are generally reimbursable, except care for cosmetic purposes.

Osteopath:
Yes.

Over the Counter Drugs:
Amounts paid for medication to treat a medical condition such as allergy medication, aspirin and cold medication.

Oxygen:
Amounts paid for oxygen or oxygen equipment to relieve breathing problems caused by a medical condition are reimbursable.

Physical exams:
Physical exams are generally reimbursable, except for employment-related physicals.

Physical therapy:
Generally yes, as long as required for a specific medical condition.

Pre-existing conditions:
Medical expenses not covered because of the plan's pre-existing condition limitation are reimbursable.

Private hospital room:
Yes. The amount up to what a non-private room would cost. The extra amount paid for private room is not.

Psychiatric care:
Expenses for psychiatric care are reimbursable. These expenses include the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care.

Psychoanalysis:
Expenses for psychoanalysis are reimbursable.

Psychologist:
Expenses for psychological care are reimbursable.

Radial Keratotomy:
According to the IRS, radial keratotomy (RK) is a deductible expense under Code Section 213 and thus reimbursable under a medical FSA. The IRS' view was stated in a June 1996 private letter ruling (PLR).

Reasonable and customary charges, amounts in excess of:
Medical expenses in excess of the plan's reasonable and customary charges are reimbursable.

Smoking cessation program:
Amounts paid for participation in a smoking cessation program are deductible, as are amounts paid for prescribed drugs (ones available only by prescription). However, amounts paid for over-the-counter drugs like nicotine patches and gum are not deductible, even if a physician prescribes them.

Special foods:
The costs of special foods and/or beverages—even if prescribed—that substitute for other foods or beverages which a person would normally consume and which satisfy nutritional requirements (such as the consumption of bananas for potassium, for example) are not deductible. However, prescribed special foods or beverages are reimbursable if they are consumed primarily to alleviate or treat an illness or disease, and not for nutritional purposes. Special foods and beverages are reimbursable only to the extent that their cost is greater than the cost of the commonly available version of the same product.

Sterilization:
The cost of a legal sterilization (a legally performed operation to make a person unable to have children) is reimbursable.

Telephone:
The costs of purchasing and repairing special telephone equipment that lets a hearing-impaired person communicate over a regular telephone are reimbursable.

Therapy:
Amounts paid for therapy received as medical treatment are reimbursable. Payments made to an individual for special exercises administered to a mentally retarded child are also reimbursable. These so-called "patterning" exercises consist mainly of coordinated physical manipulation of the child's arms and legs to imitate crawling and other normal movements.

Transplants:
Payments for surgical, hospital, laboratory and transportation expenses for a prospective or actual donor of a kidney or other organ are reimbursable.

Vaccines:
Expenses for vaccines are reimbursable.

Vasectomy:
Medical expenses related to a vasectomy are reimbursable.

Viagra:
Yes, to the extent prescribed to treat a medical condition.

Vision care:
Optometric services and medical expenses for eyeglasses and contact lenses needed for medical reasons are reimbursable. Eye exams and expenses for contact lens solutions are also reimbursable. However, premiums for contact lens replacement insurance are not reimbursable.

Vitamins:
Only expenses for vitamins prescribed by a physician that are only available by prescription and are to treat a specific medical condition are reimbursable, and if legal in the United States.

Wheelchair:
Amounts paid for an autoette or a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work, are reimbursable. The cost of operating and maintaining the autoette or wheelchair is also reimbursable.

X-ray fees:
Amounts paid for X-rays taken for medical reasons are reimbursable.

Please note that it is also important to understand that services must be rendered during the plan year to qualify for reimbursement. If you need clarification on the eligibility of an expense, contact us.

You can also refer to IRS Publication 502: "Medical and Dental Expenses" which you can order by calling the IRS at 1-800-829-3676. Please note that not all items indicated in this publication are all eligible for reimbursement through your medical expense reimbursement plan. It is also important to understand that services must be rendered during the plan year to qualify for reimbursement. If you need clarification on the eligibility of an expense, contact us.